...David M. Mathuva Purpose This study examines the impact of IFRS 9 adoption on bank stability in Africa, with a special focus on the role asset and earnings quality play on bank stability following its adoption in 2018. Design/methodology/approach The study utilises panel data drawn from 554...

...Bao Nhu Thi Le; Buu Kiem Dang; Chien Van Nguyen Purpose This study aims to explore the impact of book-tax differences (BTDs) on earnings quality, focusing on earnings persistence and informativeness. Additionally, it investigates whether this impact varies across three distinct periods: before...

...’ earnings quality. Design/methodology/approach Focusing on the ELITE program, an international platform that since 2012 aims to support the growth of the most promising SMEs, and employing different econometric specifications facing endogeneity concerns, this paper carries out a quantitative empirical...

...Bilel Bzeouich; Florence Depoers; Faten Lakhal Purpose The purpose of this paper is to examine the effect of chief executive officer (CEO) overconfidence on earnings quality and the moderating role of ownership structure as a crucial corporate governance device. Design/methodology/approach...

..., opportunistic behaviors could be incentivized. This study aims to test whether SMEs' choice between alternative accounting regimes is associated with earnings quality. Design/methodology/approach Drawing on the literature about accounting choices and earnings quality, this study investigates whether...

...Emna Brahem; Florence Depoers; Faten Lakhal Purpose The purpose of this paper is to investigate the relationship between corporate social responsibility and earnings quality, specifically in family firms. Design/methodology/approach Based on a sample of French-listed firms from the period 2005...

...Heba Abou-El-Sood; Dalia El-Sayed Purpose The authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective...

... reporting have yet to come. This paper examines the effects of mandatory convergence of IFRS on earnings quality of Indian firms, contributing to the research gap on the value relevance of IFRS-converged accounting information in the fast-growing emerging market of India. We, therefore, expect that IFRS...

...David Mutua Mathuva; Moses Nzuki Nyangu Purpose In this paper, the authors investigate whether the systemic local banking crises (LBCs) and global financial crisis (GFC) impact the association between bank profit efficiency and earnings quality in developing economies. Design/methodology...

...Ramzi Benkraiem; Itidel Ben Saad; Faten Lakhal Purpose The purpose of this study is to examine the effect of International Financial Reporting Standards (IFRS) on earnings quality in a continental European context (i.e. France) more than a decade after their mandatory adoption. Furthermore...

... of the aforementioned papers is the assumption that the innate and the discretionary components of earnings quality are orthogonal to each other. In other terms, the nature of the managerial discretion over earnings (performance vs opportunistic) is not assumed to be correlated with any of the innate...

.... This strategy raises the issue of whether earnings quality across the different classes of company is comparable. The paper aims to discuss this issue. Design/methodology/approach The paper uses the smoothness of earnings to measure reporting quality across the different types of companies from 2006 to 2013...

... governance mechanisms. © Emerald Group Publishing Limited 2012 Earnings management Earnings quality Corporate governance Banking institutions Banking United States of America Corporate governance has attracted considerable attention during the last decade from researchers and market...